THE RIGHT PERSON AT THE RIGHT TIME: AUDIT COMMITTEE MEMBERS AND THE QUALITY OF FINANCIAL INFORMATION
We analyze some personal characteristics of the members of the audit committee of the Spanish listed firms and the relation between these characteristics and earnings management. We find a non-linear relation with tenure, so that long tenures can initially compromise the directors’ independence bu...
Saved in:
| Format: | Article |
|---|---|
| Language: | English |
| Published: |
Universidade de Santiago de Compostela
2018-06-01
|
| Series: | Revista Galega de Economía |
| Online Access: | https://ojs3usc.devxercode.es/index.php/ubr/article/view/3143 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|